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Tax Credits: Student income

This is an archived guidance page. There are no live tax credit awards after 5 April 2025. However, some advisers may still need to deal with tax credit appeals, disputes, overpayment debts and complaints. We have moved our main 2024/25 tax credit guidance pages to this archive section as a resource. These pages show our understanding of the rules as they were in 2024/25.

The only student income taken into account for tax credit purposes are the adult dependants’ grants, payable under section 22 of the Teaching and Higher Education Act 1998 (in England and Wales), under the Student’s Allowances (Scotland), Regulations 2007 and under equivalent provisions in Northern Ireland .

Non-taxable interest payable on repayment of loans to the student (ITTOIA 2005, section 753) and scholarship income (ITTOIA 2005, section 776) are disregarded.

Last reviewed/updated 11 May 2025